1 APPLICABLE STATUTES FROM THE MISSOURI REVISED STATUTES Statutes specific for the Land Bank begin on page 41. Title of law (first class charter counties). 141.210. Sections 141.210 to 141.810 and sections 141.980 to 141.1015 shall be known by the short title of "Land Tax Collection Law". (L. 1943 p. 1029 § 1, A.L. 2012 H.B. 1659 & 1116) Definitions (charter counties, and Clay and Buchanan counties). 141.220. The following words, terms and definitions, when used in sections 141.210 to 141.810 and sections 141.980 to 141.1015, shall have the meanings ascribed to them in this section, except where the text clearly indicates a different meaning: (1) "Ancillary parcel" shall mean a parcel of real estate acquired by a land bank agency other than: (a) Pursuant to a deemed sale under subsection 3 of section 141.560; (b) By deed from a land trust under subsection 1 of section 141.984; or (c) Pursuant to a sale under subdivision (2) of subsection 2 of section 141.550; (2) "Appraiser" shall mean a state licensed or certified appraiser licensed or certified pursuant to chapter 339 who is not an employee of the collector or collection authority; (3) "Board" or "board of commissioners" shall mean the board of commissioners of a land bank agency; (4) "Collector" shall mean the collector of the revenue in any county affected by sections 141.210 to 141.810 and sections 141.980 to 141.1015; (5) "County" shall mean any county in this state having a charter form of government, any county of the first class with a population of at least one hundred fifty thousand but less than one hundred sixty thousand and any county of the first class with a population of at least eighty-two thousand but less than eighty-five thousand; (6) "Court" shall mean the circuit court of any county affected by sections 141.210 to 141.810 and sections 141.980 to 141.1015; (7) "Delinquent land tax attorney" shall mean a licensed attorney-at-law, employed or designated by the collector as hereinafter provided; (8) "Land bank agency", shall mean an agency created under section 141.980;
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APPLICABLE STATUTES FROM THE MISSOURI REVISED STATUTES Statutes specific for the Land Bank begin on page 41.
Title of law (first class charter counties).
141.210. Sections 141.210 to 141.810 and sections 141.980 to 141.1015 shall be known by the
short title of "Land Tax Collection Law".
(L. 1943 p. 1029 § 1, A.L. 2012 H.B. 1659 & 1116)
Definitions (charter counties, and Clay and Buchanan counties).
141.220. The following words, terms and definitions, when used in sections 141.210 to 141.810
and sections 141.980 to 141.1015, shall have the meanings ascribed to them in this section,
except where the text clearly indicates a different meaning:
(1) "Ancillary parcel" shall mean a parcel of real estate acquired by a land bank agency other
than:
(a) Pursuant to a deemed sale under subsection 3 of section 141.560;
(b) By deed from a land trust under subsection 1 of section 141.984; or
(c) Pursuant to a sale under subdivision (2) of subsection 2 of section 141.550;
(2) "Appraiser" shall mean a state licensed or certified appraiser licensed or certified pursuant to
chapter 339 who is not an employee of the collector or collection authority;
(3) "Board" or "board of commissioners" shall mean the board of commissioners of a land bank
agency;
(4) "Collector" shall mean the collector of the revenue in any county affected by sections
141.210 to 141.810 and sections 141.980 to 141.1015;
(5) "County" shall mean any county in this state having a charter form of government, any
county of the first class with a population of at least one hundred fifty thousand but less than one
hundred sixty thousand and any county of the first class with a population of at least eighty-two
thousand but less than eighty-five thousand;
(6) "Court" shall mean the circuit court of any county affected by sections 141.210 to 141.810
and sections 141.980 to 141.1015;
(7) "Delinquent land tax attorney" shall mean a licensed attorney-at-law, employed or designated
by the collector as hereinafter provided;
(8) "Land bank agency", shall mean an agency created under section 141.980;
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(9) "Land taxes" shall mean taxes on real property or real estate and shall include the taxes both
on land and the improvements thereon;
(10) "Land trustees" and "land trust" shall mean the land trustees and land trust as the same are
created by and described in section 141.700;
(11) "Municipality" shall include any incorporated city or town, or a part thereof, located in
whole or in part within a county of class one or located in whole or in part within a county with a
charter form of government, which municipality now has or which may hereafter contain a
population of two thousand five hundred inhabitants or more, according to the last preceding
federal decennial census;
(12) "Person" shall mean any individual, male or female, firm, copartnership, joint adventure,
association, corporation, estate, trust, business trust, receiver or trustee appointed by any state or
federal court, trustee otherwise created, syndicate, or any other group or combination acting as a
unit, and the plural as well as the singular number;
(13) "Political subdivision" shall mean any county, city, town, village, school district, library
district, or any other public subdivision or public corporation having the power to tax;
(14) "Reserve period taxes" shall mean land taxes assessed against any parcel of real estate sold
or otherwise disposed of by a land bank agency for the first three tax years following such sale or
district", "special benefit district", "special assessment district", or "park district" shall include
those located within a county as such county is described in this section;
(16) "Sheriff" and "circuit clerk" shall mean the sheriff and circuit clerk, respectively, of any
county affected by sections 141.210 to 141.810 and sections 141.980 to 141.1015;
(17) "Tax bill" as used in sections 141.210 to 141.810 and sections 141.980 to 141.1015 shall
represent real estate taxes and the lien thereof, whether general or special, levied and assessed by
any taxing authority;
(18) "Tax district" shall mean the state of Missouri and any county, municipality, school district,
road district, water district, sewer district, levee district, drainage district, special benefit district,
special assessment district, or park district, located in any municipality or county as herein
described;
(19) "Tax lien" shall mean the lien of any tax bill as defined in this section;
(20) "Taxing authority" shall include any governmental, managing, administering or other lawful
authority, now or hereafter empowered by law to issue tax bills, the state of Missouri or any
county, municipality, school district, road district, water district, sewer district, levee district,
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drainage district, special benefit district, special assessment district, or park district, affected by
sections 141.210 to 141.810 and sections 141.980 to 141.1015.
(L. 1943 p. 1029 § 2, A.L. 1945 p. 1926, A.L. 1949 p. 602, A.L. 1973 H.B. 654, A.L. 1982 H.B. 1351, et al., A.L. 2000 H.B. 1238 merged with S.B. 894,
A.L. 2012 H.B. 1659 & 1116)
Operation under law (first class charter counties).
141.230. 1. The land tax collection law shall apply to all counties of class one which are now
operating under the provisions thereof or which may hereafter elect to operate under the
provisions of sections 141.210 to 141.810 by adoption of a resolution or order of the county
commission of such county, except that counties of the first class not having a charter form of
government may not elect to operate under the provisions of sections 141.210 to 141.810. Any
county commission so adopting such resolution or order shall file a certified copy thereof within
ten days after the adoption of said resolution or order with the clerk of the county commission
and with the collector of revenue for such county, and with the mayor and city collector or chief
financial officer of each municipality in such county, as defined by section 141.220.
2. After the adoption of such resolution or order by such county commission, any such
municipality may by resolution or ordinance of its proper governing authority elect to adopt and
come within the provisions of the land tax collection law, and thereafter shall cooperate with
such county under the provisions of sections 141.210 to 141.810. Any such county or
municipality which shall, in the manner provided herein, have elected to come within the
provisions of sections 141.210 to 141.810 by adoption of such resolution, order or ordinance,
may, after a period of one year from the effective date of such resolution, order or ordinance,
adopt by similar means a resolution, order or ordinance, rescinding the election to adopt the
provisions of the land tax collection law and certified copies of such resolution, order or
ordinance shall be filed in the same manner as said original resolution, order or ordinance;
provided, that such resolution, order or ordinance rescinding or nullifying the election to adopt
the provisions of sections 141.210 to 141.810 shall not become effective for one year thereafter
nor shall it invalidate or in any way affect any proceedings in rem for foreclosure which may
have been instituted under the provisions of sections 141.210 to 141.810, but all such actions and
proceedings so instituted while the provisions of said sections were in full force and effect shall
be prosecuted to their conclusion and completion; provided further, that any county or
municipality which may have operated under sections 141.210 to 141.810 prior to the enactment
of this section may hereafter elect to terminate any further operation under sections 141.210 to
141.810 by proceeding in manner and form and to the same effect as though it had originally
elected to operate under the provisions of sections 141.210 to 141.810.
3. Any city located partly within and partly without a class one county, which city and county
now are or hereafter may be operating under the provisions of sections 141.210 to 141.810, may
collect its delinquent tax bills imposed against real property located in that part of such city
situated within such class one county, pursuant to the provisions of sections 141.210 to 141.810;
provided, however, that tax bills imposed against real estate, located in that part of such city
outside of the limits of any such class one county, shall be collected under the provisions of the
charter of any such city, or under such other provisions as may be provided by law.
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(L. 1943 p. 1029 § 3, A.L. 1945 p. 1926, A.L. 1949 p. 602, A.L. 1973 H.B. 654)
Tax liens on real estate (first class charter counties).
141.240. All liens for taxes on real estate shall be upon and against the real estate only. Any
reference in any record of any tax assessor or collector in any tax bill to any owner or purported
owner of the real estate shall not affect the validity of such tax bill, or the validity of the tax lien
upon the real estate, and shall not impose any personal liability upon any person whomsoever for
any such land tax.
(L. 1943 p. 1029 § 5)
Equality of tax liens--priorities--distribution of proceeds.
141.250. 1. The respective liens of the tax bills for general taxes of the state of Missouri, the
county, any municipality and any school district, for the same tax year, shall be equal and first
liens upon the real estate described in the respective tax bills thereof; provided, however, that the
liens of such tax bills for the latest year for which tax bills are unpaid shall take priority over the
liens of tax bills levied and assessed for less recent years, and the lien of such tax bills shall rate
in priority in the order of the years for which they are delinquent, the lien of the tax bill longest
delinquent being junior in priority to the lien of the tax bill for the next most recent tax year.
2. All tax bills for other than general taxes shall constitute liens junior to the liens for general
taxes upon the real estate described therein; provided, however, that a tax bill for other than
general taxes, of the more recent issue shall likewise be senior to any such tax bill of less recent
date.
3. The proceeds derived from the sale of any lands encumbered with a tax lien or liens, or held
by the land trustees, or acquired by a land bank agency pursuant to a deemed sale under
subsection 3 of section 141.560, by deed from a land trust under subsection 1 of section 141.984,
or pursuant to a sale under subdivision (2) of subsection 2 of section 141.550 shall be distributed
to the owners of such liens in the order of the seniority of the liens, or their respective interests as
shown by the records of the land trust or the land bank agency. Those holding liens of equal rank
shall share in direct proportion to the amounts of their respective liens.
(L. 1943 p. 1029 § 6, A.L. 2012 H.B. 1659 & 1116)
Foreclosure of tax lien--tax sale certificate--evidence--priorities (first class
charter counties).
141.260. 1. Whenever it shall appear that a tax bill has been due and unpaid for a period of at
least two years after the date on which, if a general tax bill, it became delinquent, or, if a special
tax bill, such bill or any installment thereof became due, the tax lien, represented by such tax bill,
and the tax liens of other delinquent tax bills, shall be summarily foreclosed in the manner
provided in sections 141.210 to 141.810.
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2. Ownership of a tax bill, or of a tax sale certificate, or certificate of purchase, or tax deed, or
any other instrument or record of a tax bill not bearing evidence of cancellation or payment, by
the tax district or taxing authority issuing the same, or by any other owner thereof, shall be prima
facie evidence of the fact that the tax bill or tax lien represented thereby has not been paid to the
tax district or to the owner of the tax bill or tax lien.
3. The holders of tax sale certificates, certificates of purchase, or tax deeds, issued by any
municipality, shall be on a parity as to priority of liens and shall have the same rights as the
taxing authorities holding or owning general tax bills for the same tax year, and may in like
manner foreclose their liens under sections 141.210 to 141.810.
(L. 1943 p. 1029 § 4, A.L. 1982 H.B. 1351, et al.)
(2004) Remedy of foreclosure is not available for delinquent special assessments on property owned by housing authority; section 99.200 exempts housing
authorities from collection remedies for all liens except voluntary liens. In re Foreclosure of Liens v. Housing Authority of Kansas City, 150 S.W.3d 364
(Mo.App.W.D.).
List of tax liens affecting land--filing fees--exemption (first class charter
counties).
141.270. 1. On or before the fifth day of January in each year, all taxing authorities shall, and
any other tax bill owner may, file with the collector eight copies of a list on a form approved by
the collector, of all parcels of real estate affected by tax liens held and owned by such taxing
authority or person which have been delinquent for two years or* more. Such list shall also
include all delinquent tax bills for any and all years.
2. The taxing authority or person filing such list shall pay to the collector a filing fee of one
dollar and fifty cents for each parcel of real estate described therein, which fee shall be charged
against each parcel and collected and accounted for by the collector as other costs.
3. No school district nor any other taxing authority whose taxes are required by law to be
collected by the collector shall file any list nor pay the filing fee herein provided.
4. If the taxes of any taxing authority are two or more years delinquent, the other taxing
authorities shall, and other tax bill owners may, include in the said list all tax liens against the
said parcel, even though they are not two years delinquent.
(L. 1943 p. 1029 § 8, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 1982 H.B. 1351, et al.)
*Word "of" appears in original rolls.
Content of list (first class charter counties).
141.280. Each list shall contain the following:
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(1) A description of the land by the smallest legal subdivisions or by the smallest parts, lots, or
parcels when sections and subdivisions thereof are divided into lots, blocks or parcels and, when
such real estate cannot be so described, then by metes and bounds; any variance in any
description of such real estate from year to year or any such variance between taxing authorities
shall not be material so long as such descriptions reasonably identify the same land;
(2) A statement of the amount of each tax bill upon such parcel, including all tax bills thereon
which are delinquent, the year of such assessment, the tract number, if any, of each tax bill, and
the date or dates from which and the rate or rates at which interest and penalties shall be
computed, and an appropriate designation of the owner or holder of each such tax bill;
(3) The name of the last known person appearing on the records of the collector in whose name
the tax bills on such real estate were listed or charged for the year preceding the calendar year in
which such list is filed.
(L. 1943 p. 1029 § 8, A.L. 1945 p. 1761, A. 1949 S.B. 1024)
Tax bill lists--suits pending--time of delivery--filing of petition.
141.290. 1. The collector shall compile lists of all state, county, school, and other tax bills
collectible by him which are delinquent according to his records and he shall combine such lists
with the list filed by any taxing authority or tax bill owner.
2. The collector shall assign a serial number to each parcel of real estate in each list and if suit
has been filed in the circuit court of the county on any delinquent tax bill included in any list, the
collector shall give the court docket number of such suit and some appropriate designation of the
place where such suit is pending, and such pending suit so listed in any petition filed pursuant to
the provisions of sections 141.210 to 141.810 and sections 141.980 to 141.1015 shall, without
further procedure or court order, be deemed to be consolidated with the suit brought under
sections 141.210 to 141.810 and sections 141.980 to 141.1015, and such pending suit shall
thereupon be abated.
3. The collector shall deliver such combined lists to the delinquent land tax attorney from time to
time but not later than April the first of each year.
4. The delinquent land tax attorney shall incorporate such lists in petitions in the form prescribed
in section 141.410, and shall file such petitions with the circuit clerk not later than June first of
each year.
(L. 1943 p. 1029 § 8, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 2012 H.B. 1659 & 1116)
Tax bill lists--receipt for aggregate amount by collector--monthly statement.
141.300. 1. The collector shall receipt for the aggregate amount of such delinquent tax bills
appearing on the list or lists filed with him under the provisions of section 141.290, which receipt
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shall be held by the owner or holder of the tax bills or by the treasurer or other corresponding
financial officer of the taxing authority so filing such list with the collector.
2. The collector shall, on or before the fifth day of each month, file with the owner or holder of
any tax bill or with the treasurer or other corresponding financial officer of any taxing authority,
a detailed statement, verified by affidavit, of all taxes collected by him during the preceding
month which appear on the list or lists received by him, and shall, on or before the fifteenth day
of the month, pay the same, less his commissions and costs payable to the county, to the tax bill
owner or holder or to the treasurer or other corresponding financial officer of any taxing
authority; provided, however, that the collector shall be given credit for the full amount of any
tax bill which is bid in by the land trustees and where title to the real estate described in such tax
bill is taken by the land trust, or which is bid in by a land bank agency and where title to the real
estate described in such tax bill is taken by such land bank agency pursuant to a deemed sale
under subsection 3 of section 141.560, or which is included in the bid of a land bank agency and
where title to the real estate described in such tax bill is taken by such land bank agency pursuant
to a sale under subdivision (2) of subsection 2 of section 141.550.
(L. 1943 p. 1029 § 9, A.L. 2012 H.B. 1659 & 1116)
Exclusive power to collect taxes--expenses of suit (first class charter counties).
141.310. 1. The exclusive power to collect such tax bills of any tax bill owner or holder or taxing
authority under the terms and conditions of sections 141.210 to 141.810 is hereby given to the
collector after suit has been filed or received by the collector; provided, however, that if in any
year the collector shall fail to institute suit against any parcel of real estate, as provided herein,
then any taxing authority or the holder of any tax bill may institute a suit under sections 141.210
to 141.810 to foreclose any delinquent tax lien or liens upon such real estate, such suit to be
brought in the name of the collector at the relation of the taxing authority or tax bill owner who
institutes the suit, and shall have the same effect and be subject to the same procedure as suits
brought by the collector, except that the person bringing such suit shall deliver a copy of the
petition to the collector ten days prior to filing same.
2. The expenses of all suits so brought including court costs, publication costs, attorneys' fees
and other expenses shall be advanced by the person bringing such suit, except that if in any such
suit so brought there are tax liens upon the same parcels of* real estate described therein
delinquent two years or more for general state, county and school purposes, such costs and
expenses shall be advanced by the collector as if the collector had brought the suit.
(L. 1943 p. 1029 § 10, A.L. 1982 H.B. 1351, et al.)
*Word "or" appears in original rolls.
Delinquent land tax attorney--appointment, compensation, assistants, duties--
county counselor designated as, when.
141.320. 1. The collector shall at his option appoint a delinquent land tax attorney at a
compensation of ten thousand dollars per year, or in counties having a county counselor, the
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collector shall at his option designate the county counselor and such of his assistants as shall
appear necessary to act as the delinquent land tax attorney.
2. A delinquent land tax attorney who is not the county counselor, with the approval of the
collector, may appoint one or more assistant delinquent land tax attorneys at salaries of not less
than two hundred dollars and not more than four hundred dollars per month, and such clerical
employees as may be necessary, at salaries to be fixed by the collector at not less than three
hundred dollars and not more than four hundred dollars per month; and the appointed delinquent
tax attorney may incur such reasonable expenses as are necessary for the performance of his
duties.
3. The delinquent land tax attorney and his assistants shall perform legal services for the
collector and shall act as attorney for him in the prosecution of all suits brought for the collection
of land taxes; but they shall not perform legal services for the land trust or any land bank agency.
4. Salaries and expenses of a delinquent land tax attorney who is not also the county counselor,
his assistants and his employees shall be paid monthly out of the treasury of the county from the
same funds as employees of the collector whenever the funds provided for by sections 141.150,
141.270, and 141.620 are not sufficient for such purpose.
5. The compensation herein provided shall be the total compensation for a delinquent land tax
attorney who is not also a county counselor, his assistants and employees, and when the
compensation received by him or owing to him by the collector exceeds ten thousand dollars in
any one calendar year by virtue of the sums charged and collected pursuant to the provisions of
section 141.150, the surplus shall be credited and applied by the collector to the expense of the
delinquent land tax attorney and to the compensation of his assistants and employees, and any
sum then remaining shall be paid into the county treasury on or before the first day of March of
each year and credited to the general revenue fund of the county.
6. A delinquent land tax attorney who is not also the county counselor shall make a return
quarterly to the county commission of such county of all compensation received by him, and of
all amounts owing to him by the collector, and of all salaries and expenses of any assistants and
employees, stating the same in detail, and verifying such amounts by his affidavit.
(L. 1943 p. 1029 § 47, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 1951 p. 837, A.L. 1955 p. 841, A.L. 1961 p. 608, A.L. 1982 H.B. 1351, et al., A.L.
2012 H.B. 1659 & 1116)
Delinquent land tax clerk, appointment, compensation (first class charter
counties).
141.330. The collector annually may appoint one delinquent land tax clerk in each office
lawfully maintained by him in the county at a salary of four thousand eight hundred dollars per
year; except, that in first class counties not having a charter form of government the delinquent
land tax clerks shall receive salaries of not less than four thousand eight hundred dollars and not
more than five thousand four hundred dollars per year, payable monthly out of the treasury of the
county from the same funds from which the collector and his other employees are paid.
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(L. 1943 p. 1029 § 47, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 1953 p. 741, A.L. 1955 p. 842, A.L. 1961 p. 267)
Foreclosure of tax liens--suits (first class charter counties).
141.340. Any suit brought under sections 141.210 to 141.810 to foreclose the lien of general and
special taxes which become delinquent prior to January 1, 1984, must be brought prior to the
expiration of five years after such taxes shall have become delinquent. Any suit brought under
sections 141.210 to 141.810 to foreclose the lien of general and special taxes which become
delinquent subsequent to December 31, 1984, must be brought prior to the expiration of three
years after such general and special taxes shall have become delinquent.
(L. 1943 p. 1029 § 48, A.L. 1982 H.B. 1351, et al.)
Consolidation of pending suits with suits brought under this law--action, when
(first class counties).
141.350. 1. All suits to collect delinquent tax bills which may be pending at the time of the
commencement of any suits brought under sections 141.210 to 141.810 affecting the same land
shall be consolidated with suits brought under said sections, and the parties to such pending suits
shall file answers within the time and as provided in sections 141.210 to 141.810; provided,
however, that any tax bills sought to be collected in any pending suits may be included in any list
or lists included as a part of any petition filed by the collector, and, if so included in any list filed
as part of any such petition, such inclusion shall act as an abatement of any such pending suit,
and all amounts then due on such tax bills, including interest, penalties, attorney's fees and costs,
shall be so listed and charged, and shall thereupon continue in full force and effect the liens
therefor against the respective parcels of real estate described therein and so listed in the petition
filed under sections 141.210 to 141.810; and, when so listed and included in the petition, no
answer shall be required to be filed in such collector's suit to collect such delinquent tax bills.
2. Suits brought under sections 141.210 to 141.810, involving delinquent tax bills sought to be
collected by suits pending at the time suits are brought under these sections, shall be tried as all
other actions under said sections, and the statutes of limitations shall not prevent the parties to
such pending suits from asserting all rights and defenses which they then had.
3. Any lien, tax lien, represented by tax certificates, certificates of purchase or tax deeds, owned
or held by any person or taxing authority existing at the time sections 141.210 to 141.810
become effective shall not be abated by the terms of said sections, but the holders thereof shall
assert their respective liens in any suits brought under these sections affecting such real estate by
inclusion in the petition, or by answer within the time provided by said sections for the filing of
answers, but if no suit be brought by the collector affecting such real estate, then any taxing
authority or the owner or holder of any such tax lien must bring an action as provided in section
141.310 within three years after the time when such lien or tax lien becomes delinquent. If,
through any error, mistake, omission, or oversight, any petition or part thereof is dismissed as to
the lien of any tax bill affecting any parcel of real estate described therein, such dismissal shall
be without prejudice and the owner or holder of such tax bill may at his option bring or cause
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another suit to foreclose such tax lien to be brought at any time within one year after the date of
such dismissal, but not thereafter.
(L. 1943 p. 1029 § 20, A.L. 1982 H.B. 1351, et al.)
Suits for foreclosure--naming of parties (first class charter counties).
141.360. All suits for the foreclosure of tax liens brought by the collector shall name him only by
the title of his office and all such suits shall be brought directly against the real estate subject to
the tax lien or liens to be foreclosed, and shall not name any person as defendant.
(L. 1943 p. 1029 § 11)
County clerk to act as collector, when (first class charter counties).
141.370. If during the pendency of any such suit the incumbent of the office of collector shall
cease to hold such office the county clerk shall act as substitute collector for all purposes under
sections 141.210 to 141.810 until such collector's successor has qualified, and such action shall
proceed without requiring the substitution of the county clerk or successor incumbent as a party.
(L. 1943 p. 1029 § 12)
Suits for foreclosure--parcels or tracts of land may be joined (first class charter
counties).
141.380. Any number of parcels of real estate may be joined in one petition or suit. Each
separate tract or parcel of real estate joined in any one action shall be given a serial number by
the collector and shall be separately indexed and docketed by the circuit clerk in a book kept by
the clerk for that purpose.
(L. 1943 p. 1029 § 13, A.L. 1996 S.B. 869)
Effective 7-1-97
Filing of suit, where (first class charter counties).
141.390. In any county having more than one courthouse in which are located offices or branch
offices of the collector, recorder of deeds, and circuit clerk, respectively, where it is required by
law that instruments affecting the title to real estate located within the limits of a certain portion
of said county shall be filed for record in the office of the recorder of deeds located in such
courthouse, the petition or suit containing a list or lists of delinquent tax bills, constituting liens
on real estate located in the same portion of said county as the real estate as to which instruments
affecting the title thereto shall be required by law to be filed in the office of the recorder of deeds
as aforesaid, shall be filed by the delinquent land tax attorney in the office of the circuit clerk
located in the same courthouse.
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(L. 1943 p. 1029 § 13)
Suit for foreclosure--action in rem--pleadings (first class charter counties).
141.400. 1. The foregoing proceeding or suit shall constitute an action in rem, and the pleadings
therein shall consist of a petition and an answer or answers.
2. An answer may be filed by any person or taxing authority owning or claiming any right, title
or interest in or to any tax bill constituting a tax lien on the real estate described in the petition,
or by any person owning or claiming any right, title, or interest in or to, or lien upon, such real
estate. An answer shall include the nature and amount of the interest and any defense or
objection to the foreclosure of the tax liens listed in the petition, and may include the allegations
usually incorporated in pleadings entitled cross petitions, cross complaints, interpleas, or
intervening petition.
3. All pleadings must be brief, clear and concise, and shall be liberally construed by the court.
Any such answer shall contain the caption and number of the case, and the serial number or
numbers of the parcels of real estate concerned. Such answer must be filed with the circuit clerk
and a copy thereof served on the delinquent land tax attorney not later than sixty calendar days
after the date of the first publication of the notice of foreclosure, and if such sixtieth day falls on
a Sunday or legal holiday, then such answer may be filed on the day after such Sunday or legal
holiday.
4. In the event of failure to answer within the time herein fixed, the petition shall be taken as
confessed and a default judgment may be taken as to all tax bills affecting parcels of real estate
as to which no answer has been filed.
(L. 1943 p. 1029 § 14)
Suit for foreclosure--petition--caption--contents--notice, filing.
141.410. 1. A suit for the foreclosure of the tax liens herein provided for shall be instituted by
filing in the appropriate office of the circuit clerk a petition, which petition shall contain a
caption, a copy of the list so furnished to the delinquent land tax attorney by the collector, and a
prayer. Such petition without further allegation shall be deemed to be sufficient.
2. The caption shall be in the following form:
In the Circuit Court of . . . . . . . . County, Missouri,
In the Matter of
Foreclosure of Liens for Delinquent Land Taxes
By Action in Rem.
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Collector of Revenue of . . . . County, Missouri,
Plaintiff
-vs.-
Parcels of Land Encumbered with Delinquent Tax Liens
Defendants.
3. The petition shall conclude with a prayer that all tax liens upon such real estate be foreclosed;
that the court determine the amounts and priorities of all tax bills, together with interest,
penalties, costs, and attorney's fees; that the court order such real estate to be sold by the sheriff
at public sale as provided by sections 141.210 to 141.810 and sections 141.980 to 141.1015 and
that thereafter a report of such sale be made by the sheriff to the court for further proceedings
under sections 141.210 to 141.810 and sections 141.980 to 141.1015.
4. The delinquent land tax attorney within ten days after the filing of any such petition shall
forward by United States registered mail to each person or taxing authority having filed a list of
delinquent tax bills with the collector as provided by sections 141.210 to 141.810 and sections
141.980 to 141.1015 a notice of the time and place of the filing of such petition and of the
newspaper in which the notice of publication has been or will be published.
5. The petition when so filed shall have the same force and effect with respect to each parcel of
real estate therein described, as a separate suit instituted to foreclose the tax lien or liens against
(2002) City's right to proceed against property for satisfaction of city's demolition debt was extinguished upon confirmation of tax sale, and thus lien
securing that right after sale was effectively barred. Dean Realty Co. v. City of Kansas City, 85 S.W.3d 83 (Mo.App.W.D.).
Confirmation or disapproval of sale by court--proceeds applied, how.
141.580. 1. After the sheriff sells any parcel of real estate, the court shall, upon its own motion or
upon motion of any interested party, set the cause down for hearing to confirm the foreclosure
sale thereof, even though such parcels are not all of the parcels of real estate described in the
notice of sheriff's foreclosure sale. At the time of such hearing, the sheriff shall make report of
the sale, and the court shall hear evidence of the value of the property offered on behalf of any
interested party to the suit, and shall forthwith determine whether an adequate consideration has
been paid for each such parcel.
2. For this purpose the court shall have power to summon any city or county official or any
private person to testify as to the reasonable value of the property, and if the court finds that
adequate consideration has been paid, the court shall confirm the sale and order the sheriff to
issue a deed to the purchaser. If the court finds that the consideration paid is inadequate, the
court shall confirm the sale if the purchaser increases his bid to such amount as the court deems
to be adequate and makes such additional payment, or if all tax bills included in the judgment,
interest, penalties, attorney's fees and costs then due thereon are not paid in full by one or more
interested parties to the suit. If the court finds that the consideration is inadequate, but the
purchaser declines to increase his bid to such amount as the court deems adequate and make such
additional payment, then the sale shall be disapproved if all tax bills included in the judgment,
interest, penalties, attorney's fees and costs then due thereon are paid in full by one or more
interested parties to the suit, the lien of the judgment continued, and such parcel of real estate
shall be again advertised and offered for sale by the sheriff to the highest bidder at public auction
for cash at any subsequent sheriff's foreclosure sale. Unless the court requires evidence of the
value of the property conveyed to land trust or a land bank agency, none shall be required, and
the amount bid by the land trustees or such land bank agency shall be deemed adequate
consideration.
3. Except as otherwise provided in subsection 6 of section 141.984, if the sale is confirmed, the
court shall order the proceeds of the sale applied in the following order:
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(1) To the payment of the costs of the publication of the notice of foreclosure and of the sheriff's
foreclosure sale;
(2) To the payment of all costs including appraiser's fee and attorney's fees;
(3) To the payment of all tax bills adjudged to be due in the order of their priority, including
principal, interest and penalties thereon.
If, after such payment, there is any sum remaining of the proceeds of the sheriff's foreclosure
sale, the court shall thereupon try and determine the other issues in the suit in accordance with
section 141.480. If any answering parties have specially appealed as provided in section 141.570,
the court shall retain the custody of such funds pending disposition of such appeal, and upon
disposition of such appeal shall make such distribution. If there are not sufficient proceeds of the
sale to pay all claims in any class described, the court shall order the same to be paid pro rata in
accordance with the priorities.
4. If there are any funds remaining of the proceeds after the sheriff's sale and after the
distribution of such funds as herein set out and no person entitled to any such funds, whether or
not a party to the suit, shall, within two years after such sale, appear and claim the funds, they
shall be distributed to the appropriate taxing authorities.
(L. 1943 p. 1029 § 28, A.L. 1949 p. 602, A.L. 1967 p. 224, A.L. 1982 H.B. 1351, et al., A.L. 2012 H.B. 1659 & 1116)
Appeal from confirmation or disapproval of sale (first class charter counties).
141.590. The collector or any interested person or anyone on behalf of any disabled person as
defined in chapter 475 may appeal from the judgment confirming or disapproving the sheriff's
sale and the distribution made thereafter; provided, however, no question can be raised upon
such appeal that could have been raised upon an appeal from the judgment of foreclosure. Such
appeals must be taken within twenty days after the date of such judgment. The necessity for
giving bond and the provisions thereof shall be the same as in cases of appeal from a judgment of
foreclosure.
(L. 1943 p. 1029 § 31, A.L. 1949 p. 602, A.L. 1983 S.B. 44 & 45)
Performance of sheriff's duties by deputy (first class charter counties).
141.600. Any lawfully appointed deputy sheriff may perform all acts and things herein required
to be done by the sheriff, including the conduct of any sales, reports of such sales and the
issuance of deeds according to the order of the court, in the name of and with like effect as the
sheriff himself might do, and the salary and expenses of such deputy sheriff or deputy sheriffs
shall be paid semimonthly by the collector to the sheriff in lieu of all other costs or fees payable
to the sheriff, upon certified itemized requisition from the sheriff.
(L. 1943 p. 1029 § 21)
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Court administrator's, sheriff's deed, effect--action to set aside, limitations
(charter counties).
141.610. Each court administrator's or sheriff's deed given pursuant to the provisions of the land
tax collection law shall be presumptive evidence that the suit and all proceedings therein and all
proceedings prior thereto from and including assessment of the lands affected thereby and all
notices required by law were regular and in accordance with all provisions of the law relating
thereto. The court administrator or sheriff shall record its deed and shall collect said recording
fee at the time of sale. After one year from the date of the court administrator's foreclosure sale,
the presumption shall be conclusive pursuant to sections 141.210 to 141.810. Notwithstanding
section 516.010, no suit to set aside or to attack the validity of any such court administrator's or
sheriff's deed shall be commenced or maintained unless the suit is filed within one year from the
date of the court administrator's foreclosure sale.
(L. 1949 p. 602 § 47.1, A.L. 2000 H.B. 1238 merged with S.B. 894, A.L. 2002 H.B. 1634)
Imposition of suit penalty of five percent--disposition (first class charter
counties).
141.620. 1. In addition to all amounts due on any tax bill, including principal, interest, penalties,
attorney's fees and costs, as now fixed by law, there shall be imposed and charged as a part of the
costs on each such tax bill a suit penalty of five percent of the principal amount of the tax bill to
be due to the collector upon the filing of the petition with the circuit clerk.
2. The collector shall set up a separate fund in his accounts to which he shall credit such five
percent suit penalties when paid, together with all other penalties and costs recovered under this
action, and shall retain such portion thereof as may be needed for the purpose of paying the
expenses and costs required to be advanced under sections 141.210 to 141.810, including
compensation to the delinquent land tax attorney, his assistants, and stenographic and clerical
help, and funds for the costs of publication, notices, for court costs, sheriff's expenses and other
costs hereunder, and shall transfer the remainder of such funds annually, on January first of each
year, to the land trustees for the use and expenses of the land trust.
(L. 1943 p. 1029 § 33)
Attorney's fees (first class charter counties).
141.630. Attorney's fees charged against each delinquent tax bill or parcel of real estate in any
action brought under sections 141.210 to 141.810 shall be in the sum of five percent of the
amount of taxes actually collected and paid into the treasury after judgment is obtained or if such
taxes are paid before judgment, but after suit is instituted, two percent of all sums collected and
paid into the treasury; and an additional sum in the amount of five dollars for each suit where
publication is necessary, which amounts shall be taxed* and collected as other costs.
(L. 1943 p. 1029 § 47, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 1982 H.B. 1351, et al.)
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*Word "taxes" appears in original rolls.
Collector's commission (first class charter counties).
141.640. Upon the filing of any delinquent tax bill or bills or any list thereof with the collector,
as provided in sections 141.210 to 141.810, there shall be imposed and charged on each such tax
bill the fee authorized under section 52.290 as an additional penalty and part of the lien thereof to
be paid to the collector on all such tax bills collected by him, which fee shall be collected from
the party redeeming the parcel of real estate upon which the tax bill is a lien, and shall be
accounted for by the collector as other similar penalties are collected by him on delinquent land
taxes upon which suit has not been filed, or, if filed, was not filed under the provisions of
sections 141.210 to 141.810.
(L. 1943 p. 1029 § 35, A.L. 2007 S.B. 22 merged with S.B. 497)
Apportionment of costs--costs on redemption--how credited (first class charter
counties).
141.650. 1. All costs, including costs of publishing any notices, and any court costs, shall be
apportioned among the respective tax bills on a pro rata basis.
2. If any party redeems any parcel of real estate from the lien of any tax bill, such party shall, in
addition to all other amounts then due, including principal, interest, attorney's fees and costs, also
pay costs to the collector as follows:
(1) Fifty cents per parcel of real estate for issuance of certificate of redemption;
(2) One dollar per parcel of real estate, if notice of publication has been commenced;
(3) An additional one dollar per parcel of real estate if notice of sheriff's foreclosure sale has
been commenced;
(4) One dollar per parcel of real estate to be paid by the collector to the circuit clerk in full
payment of his costs for entering dismissal as to the tax bill affecting any said parcel of real
estate.
3. The collector shall credit these costs to the proper accounts and out of such costs shall be
reimbursed for advances made on account thereof as otherwise provided in sections 141.210 to
141.810.
(L. 1943 p. 1029 § 34)
Costs, how taxed (first class charter counties).
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141.660. No costs shall be taxed against the collector or any intervening taxing authority;
otherwise costs shall be taxed in the manner that costs are ordinarily taxed, except as otherwise
provided in sections 141.210 to 141.810.
(L. 1943 p. 1029 § 29)
Collector protected from all loss, cost, damages and expenses (first class charter
counties).
141.670. Any taxing authority or the owner or holder of any tax bill or bills, filing any list or lists
of unpaid tax bills with the collector, shall protect, defend, indemnify and hold the collector
harmless from any and all loss, cost, damage, or expense which such collector may incur or for
which he may be liable, by reason of any error, mistake, omission or any other act rendering the
collector liable to suit made by such taxing authority or the owner or holder of any such tax bill
in the preparation and filing of such list or lists of tax bills with the collector.
(L. 1943 p. 1029 § 50)
Application of law, limitations on (first class charter counties).
141.680. 1. The remedies and procedures set forth in sections 141.210 to 141.810 shall be the
exclusive remedies and procedures available for the collection of delinquent and back land taxes
in a county electing to come under or which has come under their authority. Sections 141.210 to
141.810 shall not be affected nor infringed upon by any other laws or parts of law in conflict
herewith.
2. Any taxing authority or owner of any tax bill is hereby prohibited from advertising for sale or
selling any parcel of real estate for the collection of delinquent land taxes due thereon, except
after judgment of a court having jurisdiction ordering such advertising or sale, when such parcel
is at such time included in any petition filed pursuant to the provisions of this law.
3. At the option of the taxing authority or tax bill owner, all claims for land taxes against any
parcel of real estate, which has been included in any petition filed under this law, where such
taxes have become due and payable after any tax list or petition thereon has been filed, may be
asserted by amended petition or by answer filed before judgment, and, if allowed by the court,
shall be included in the judgment against such parcel of real estate.
(L. 1943 p. 1029 § 52, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 1982 H.B. 1351, et al.)
Invalidity of law not to affect foreclosure proceedings (first class charter
counties).
141.690. Should the provisions of sections 141.210 to 141.810, or any section or part thereof, be
held at any time to be in conflict or inconsistent with the provisions of any law now or
subsequently enacted, or in conflict or inconsistent with the constitution of this state, the same
shall not invalidate or in any way affect any proceedings for foreclosure in rem under the
32
provisions of said sections, which have been instituted or which shall have been instituted prior
to the time of such ruling or decision, but such actions or proceedings may be prosecuted and
completed in full the same as though all of said sections and parts were as valid as at the time of
the institution of such proceedings.
(L. 1945 p. 1926 § 52.1)
Creation of land trust--powers, generally (first class charter counties).
141.700. There is hereby created a commission for the management, sale and other disposition of
tax delinquent lands, which commission shall be known as "The Land Trust of ......... County,
Missouri", and the members thereof shall be known as land trustees. Such land trust shall have
and exercise all the powers that are conferred by sections 141.210 to 141.810 necessary and
incidental to the effective management, sale or other disposition of real estate acquired under and
by virtue of the foreclosure of the lien for delinquent real estate taxes, as provided in said
sections, and in the exercise of such powers, the land trust shall be deemed to be a public
corporation acting in a governmental capacity.
(L. 1943 p. 1029 § 36, A.L. 1949 p. 602)
Beneficiaries of land trust (charter counties and certain first class counties).
141.710. The beneficiaries of the land trust shall be the taxing authorities which impose real
estate taxes on the land trust property at the time of its sale.
(L. 1943 p. 1029 § 49, A.L. 2004 H.B. 975)
Composition of land trust--terms--qualifications--vacancies--compensation--
removal.
141.720. 1. The land trust shall be composed of three members, one of whom shall be appointed
by the county, as directed by the county executive, or if the county does not have a county
executive, as directed by the county commission of the county, one of whom shall be appointed
by the municipality in the county which is not an appointing authority under section 141.981 and
then has the largest population according to the last preceding federal decennial census, and one
of whom shall be appointed by the school district in the county which is not an appointing
authority under section 141.981 and then has the largest population according to such census in
the county. If any appointing authority under this section fails to make any appointment of a land
trustee after any term expires, then the appointment shall be made by the county.
2. The terms of office of the land trustees shall be for four years each, except the terms of the
first land trustees who shall be appointed by the foregoing appointing authorities, respectively,
not sooner than twelve months and not later than eighteen months after sections 141.210 to
141.810 take effect; provided, however, that the term of any land trustee appointed by a
municipality or school district that becomes an appointing authority of a land bank agency under
section 141.981 shall terminate and such municipality and such school district shall cease to be
33
appointing authorities for such land trust under this section upon the completion of all transfers
to the land bank agency from the land trust required under subsection 1 of section 141.984 or one
year after the effective date of the ordinance or resolution establishing the land bank agency,
whichever is the first to occur.
3. Each land trustee shall have been a resident of the county for at least five years next prior to
appointment, shall not hold other salaried or compensated public office by election or
appointment during service as land trustee, the duties of which would in any way conflict with
his duties as land trustee, and shall have had at least ten years experience in the management or
sale of real estate.
4. Of the first land trustees appointed under sections 141.210 to 141.810, the land trustee
appointed by the county commission shall serve for a term ending February 1, 1946, the land
trustee appointed by the board of directors of the school district then having the largest
population in the county shall serve for a term expiring February 1, 1947, and the land trustee
appointed by the city council of the city then having the largest population in the county shall
serve for a term expiring February 1, 1948. Each land trustee shall serve until his successor has
been appointed and qualified.
5. Any vacancy in the office of land trustee shall be filled for the unexpired term by the same
appointing authority which made the original appointment. If any appointing authority fails to
make any appointment of a land trustee within the time the first appointments are required by
sections 141.210 to 141.810 to be made, or within thirty days after any term expires or vacancy
occurs, then the appointment shall be made by the county.
6. The members shall receive for their services as land trustees a salary of two thousand four
hundred dollars per year.
7. Each land trustee may be removed for cause by the respective appointing authority, after
public hearing, if requested by the land trustee, and an opportunity to be represented by counsel
and to present evidence is afforded the trustee.
(L. 1943 p. 1029 § 37, A.L. 1963 p. 189, A.L. 2002 H.B. 1634, A.L. 2012 H.B. 1659 & 1116)
Officers of land trust--bond--oath (first class charter counties).
141.730. 1. Such land trustees shall meet immediately after all three have been appointed and
qualified and shall select a chairman, a vice chairman, a secretary, and an assistant secretary,
who need not be a trustee.
2. Such trustees shall each furnish a surety bond in a penal sum not to exceed twenty-five
thousand dollars to be approved by the collector, the premium on such bond to be advanced by
the collector out of the county funds. Such bond must be issued by a surety company licensed to
do business in the state of Missouri, which bond shall be deposited with the county clerk of such
county, and shall be conditioned to guarantee the faithful performance of their duties hereunder,
and shall be written to cover all the trustees.
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3. Before entering upon the duties of his office, each trustee shall take and subscribe to the
following oath: State of Missouri,) ) ss County of . . . . . . . .)
I, . . . ., do solemnly swear that I will support the Constitution of the United States and the
Constitution of the State of Missouri; that I will faithfully and impartially discharge my duties as
a member of the Land Trust of . . . . County, Missouri; that I will, according to my best
knowledge and judgment, administer such tax delinquent lands held by me in trust, according to
the laws of this state and for the benefit of the public bodies and the tax bill owners which I
represent, so help me God.
. . . . . . . . . . . . . . . Subscribed and sworn to this . . . . . . . . . . . . day of . . . . . . . ., 20. My